---
title: "HSN Code for Rigid Polyethylene Tubes, Pipes and Hoses: Plastics | HSN 39172110 GST Rate"
description: "Find HSN and GST Rates for 39172110 related to Rigid Polyethylene Tubes, Pipes and Hoses: Plastics with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39172110/"
---

# HSN Code 39172110: Rigid Polyethylene Tubes, Pipes and Hoses: Plastics

- [Section 07: Guide to HSN Section 07](https://busy.in/hsn/section-07/)
- [Chapter 39: Plastics and Articles Thereof](https://busy.in/hsn/chapter-39/)
- [Sub-chapter 3917: Plastic tubes & fittings](https://busy.in/hsn/sub-chapter-3917/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Tubes, pipes and hoses, rigid : Of polymers of ethylene: Tubes of polyethylene | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39172110 ?

It includes Rigid Polyethylene Tubes, Pipes and Hoses: Plastics

### Can we claim ITC on inputs used to trade Rigid Polyethylene Tubes, Pipes and Hoses: Plastics?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Rigid Polyethylene Tubes, Pipes and Hoses: Plastics?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Does packaging or labelling change the GST for Rigid Polyethylene Tubes, Pipes and Hoses: Plastics?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### Any common misclassification issue with Rigid Polyethylene Tubes, Pipes and Hoses: Plastics?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How should mixed supplies be billed when Rigid Polyethylene Tubes, Pipes and Hoses: Plastics is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Rigid Polyethylene Tubes, Pipes and Hoses: Plastics; Nil for exempt items if applicable).

### How much GST applies to Rigid Polyethylene Tubes, Pipes and Hoses: Plastics?

Under HSN 39172110, Rigid Polyethylene Tubes, Pipes and Hoses: Plastics attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 39172110 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹141 Cr (−27.52% YoY) — 0.0038% of India's total exports
- Imports: ₹64 Cr (+17.64% YoY) — 0.0011% of India's total imports
- Trade balance: ₹77 Cr (Surplus); surplus rank #1792 of 12657 HSN codes
- Share of Sub-Chapter 3917: 4.99% of its exports; import side 2.35%
- Rank within Sub-Chapter 3917: #6 of 22 by export value; import-side #8

### Key metrics

- Export CAGR: -3.76% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2230 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +186.28% in FY 2021-22
- Contribution to Sub-Ch. 3917: 4.99% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39172110

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 3917 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3917 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 177.79 | 0.0078% | — | 13.03% | 13.83 | 0.0004% | — | 1.02% | +163.96 | #1432 |
| FY 2019-20 | 108.42 | 0.0049% | −39.02% | 8.36% | 12.42 | 0.0004% | −10.20% | 0.92% | +96.00 | #1924 |
| FY 2020-21 | 88.80 | 0.0041% | −18.10% | 6.36% | 24.84 | 0.0009% | +100.00% | 1.81% | +63.96 | #2200 |
| FY 2021-22 | 254.22 | 0.0081% | +186.28% | 11.78% | 27.78 | 0.0006% | +11.84% | 1.44% | +226.44 | #1420 |
| FY 2022-23 | 279.69 | 0.0077% | +10.02% | 12.00% | 48.84 | 0.0008% | +75.81% | 2.26% | +230.85 | #1398 |
| FY 2023-24 | 194.92 | 0.0054% | −30.31% | 8.13% | 54.25 | 0.0010% | +11.08% | 2.27% | +140.67 | #1805 |
| FY 2024-25 | 141.28 | 0.0038% | −27.52% | 4.99% | 63.82 | 0.0011% | +17.64% | 2.35% | +77.46 | #2230 |

- CAGR (7-year): exports -3.76%/yr, imports 29.03%/yr (consistently Surplus)

## Key trade insights: HSN Code 39172110 export-import analysis

### Export decline: -3.76% CAGR over 7 years

India's exports under HSN Code 39172110 have declined at a compound annual rate of -3.76% over 7 fiscal years, falling from ₹177.79 Crore in FY 2018-19 to ₹141.28 Crore in FY 2024-25.

### HSN Code 39172110 ranked #2230 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39172110 ranks #2230 out of 12657 HSN codes by total export value. Within Sub-Chapter 3917, it ranks #6 of 22. By trade surplus, it ranks #1792 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 39172110 exports

The strongest single-year export movement for HSN Code 39172110 was recorded in FY 2021-22, when exports surged by 186.28% over the prior year.

### India maintains a trade surplus of ₹77.46 Crore in HSN Code 39172110 goods

In FY 2024-25, India's exports of ₹141.28 Cr exceeded imports of ₹63.82 Cr, resulting in a trade surplus of ₹77.46 Crore — ranking #1792 of 12657 by surplus magnitude.

### Import growth of 29.03% CAGR signals rising demand for Rigid Polyethylene Tubes, Pipes and Hoses: Plastics

India's imports under HSN Code 39172110 have grown at 29.03% CAGR, reaching ₹63.82 Crore in FY 2024-25.

### HSN Code 39172110 contributes 4.99% of Sub-Chapter 3917 exports — ranked #6

Among the 22 HSN codes under Sub-Chapter 3917, HSN Code 39172110 ranks #6 by export value — accounting for 4.99% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.35% share (rank #8).

## Related HSN Codes in Sub-Chapter 3917

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 39172390: Tubes, pipes and hoses, rigid: Of polymers of vinyl chloride: Other](https://busy.in/hsn/hsn-39172390/) | ₹609 Cr |
| #2 | [HSN Code 39174000: Fittings](https://busy.in/hsn/hsn-39174000/) | ₹568 Cr |
| #3 | [HSN Code 39173100: Polycarbonates and Other Polymers](https://busy.in/hsn/hsn-39173100/) | ₹468 Cr |
| #4 | [HSN Code 39173990: Other tubes, pipes and hoses : Other: Other](https://busy.in/hsn/hsn-39173990/) | ₹379 Cr |
| #5 | [HSN Code 39172990: Rigid plastic pipes](https://busy.in/hsn/hsn-39172990/) | ₹221 Cr |
| #6 | HSN Code 39172110: Rigid Polyethylene Tubes, Pipes and Hoses: Plastics (this hsn code) | ₹141 Cr |
| #7 | [HSN Code 39172310: Rigid Tubes & Pipes of Vinyl Chloride Polymers: Seamless Tubes](https://busy.in/hsn/hsn-39172310/) | ₹94 Cr |
| #8 | [HSN Code 39172190: Rigid pipes: Polymers of ethylene](https://busy.in/hsn/hsn-39172190/) | ₹93 Cr |
| #9 | [HSN Code 39173300: Condensation/Rearrangement Polymerization Product Tubes/Pipes](https://busy.in/hsn/hsn-39173300/) | ₹78 Cr |
| #10 | [HSN Code 39173910: Flexible Unsaturated Polyester Sheets](https://busy.in/hsn/hsn-39173910/) | ₹70 Cr |